Estate of Jelke v. C.I.R.

Core Citations

STATUTE SUPERSEDES

• Wallace v. Comm'r of Internal Revenue (In re Estate of Cruikdhank)
• Andrews v. Comm'r of Internal Revenue (In re Estate of Andrews)
• Obermer v. United States

[See more]

• General Utilities Operating Co v. Helvering
• Piper v. Comm'r of Internal Revenue (In re Estate of Piper)

FOLLOWS

• Dunn v. C.I.R., 00-60614.

REVERSES OTHER CASE

• Simplot v. Comm'r of Internal Revenue (In re Estate of Simplot)

This document cites

• Federal Cases - Eisenberg v. C.I.R., Docket No. 97-4331
• Federal Cases - General Utilities Operating Co v. Helvering
• Federal Cases - Succession of McCord v. C.I.R.
• Federal Cases - Dunn v. C.I.R., 00-60614.
• Federal Cases - Lasalle Bank, N.A. v. Comm'r of Internal Revenue (In re Estate of Kahn)



See all quotations

• Federal Cases - Adams v. U.S.
• Federal Cases - Ward v. Comm'r of Internal Revenue
• Federal Cases - Culver v. Slater Boat Co.
• Federal Cases - Powers v. Commissioner of Internal Revenue, 486
• Federal Cases - Ithaca Trust Co v. United States
• Federal Cases - Smith v. United States, No. 04-20194 (Fed. 5th Cir. 11/15/2004)
• Federal Cases - Davis v. Comm'r of Internal Revenue (In re Estate of Davis) , 9337–96.
• Federal Cases - Simplot v. Comm'r of Internal Revenue (In re Estate of Simplot)
• Federal Cases - Jameson v. Comm'r of Internal Revenue
• Federal Cases - Obermer v. United States
• Federal Cases - Estate of Blount v. C.I.R.
• Federal Cases - Andrews v. Comm'r of Internal Revenue (In re Estate of Andrews)
• Federal Cases - In re Advanced Telecommunication Network, Inc.
• Federal Cases - Piper v. Comm'r of Internal Revenue (In re Estate of Piper)
• Federal Cases - Wallace v. Comm'r of Internal Revenue (In re Estate of Cruikdhank)
• Federal Cases - Martin v. Martin Bros. Container & Timber Prod., 3:00CV7642.
• US - Reference Stubs - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• US - Reference Stubs - Adjustments for certain gifts made within 3 years of decedent's death
• US - Reference Stubs - Distributions of property
• US - Reference Stubs - Gain or loss recognized on property distributed in complete liquidation
• US - Reference Stubs - Basis of property acquired from a decedent
• US - Reference Stubs - Definition of gross estate
• US - Reference Stubs - Taxability of corporation on distribution